In case an employee has 2 or more labor contracts at the same time, how do they pay social insurance, health insurance, unemployment insurance, and occupational accident and disease insurance? Please refer to the article below.
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How do employees with 2 or more labor contracts pay social insurance?
Pursuant to Clause 4, Article 85 of the Law on Social Insurance 2014, employees who sign labor contracts with multiple employers shall only pay social insurance for the first labor contract signed; the monthly contribution is equal to 8% of the monthly salary to the pension and death fund.
For labor contracts that are not subject to compulsory social insurance, the employer is responsible for paying an additional amount to the employee at the same time as the salary payment period, equivalent to the amount the employer pays for compulsory social insurance according to the provisions of the law on social insurance.
How is personal income tax deducted for employees with 2 or more labor contracts?
Pursuant to Article 25 of Circular 111/2013/TT-BTC, in case an employee signs labor contracts with many different enterprises, personal income tax will be deducted corresponding to the salary and wages of each signed labor contract, specifically as follows:
(1) For labor contracts with a term of 3 months or more: Personal income tax is deducted according to the progressive tax schedule, specifically as follows:
(2) For labor contracts with a term of less than 3 months: Tax deduction at a rate of 10% on income if the total income payment is from 2 million VND/time or more.
When it comes to personal income tax settlement, employees in this case are responsible for making personal income tax settlement according to regulations.
How do employees with 2 or more labor contracts pay health insurance?
Pursuant to Article 13 of the Law on Health Insurance 2008 (amended by Clause 7, Article 1 of the Law on Health Insurance 2014), in case an employee has one or more indefinite-term labor contracts or labor contracts with a term of 3 months or more, he/she shall pay health insurance according to the labor contract with the highest salary level.
For labor contracts that are not subject to health insurance, the employer is responsible for paying an additional amount to the employee at the same time as the salary payment period, equivalent to the employer's health insurance contribution for the employee according to the provisions of the law on health insurance.
How do employees with 2 or more labor contracts pay unemployment insurance?
Pursuant to Article 43 of the 2013 Law on Employment, in case an employee signs and is performing multiple labor contracts, the employee and the employer of the first signed labor contract are responsible for participating in unemployment insurance.
For labor contracts that are not subject to unemployment insurance, the employer is responsible for paying an additional amount to the employee at the same time as the salary payment period, equivalent to the amount the employer pays for unemployment insurance for the employee according to the provisions of the law on unemployment insurance.
How do employees with 2 or more labor contracts pay for occupational accident and disease insurance?
Pursuant to Clause 2, Article 43 of the Law on Labor Safety and Hygiene 2015, in case an employee signs labor contracts with many employers, the employer must pay occupational accident and occupational disease insurance for each signed labor contract if the employee is subject to compulsory social insurance.
In case of work-related accidents or occupational diseases, employees will be covered by the work-related accident and occupational disease insurance regime according to the principle of contribution and benefit from the Government.
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